42-6051. Definitions In this article, unless the context otherwise requires: 1. " Commission" means the municipal tax code commission. 2. " Model city tax code" or " code" means the document filed with the secretary of state on or before July 1, 1988 and that is maintained by the department of revenue beginning July 1, […]
42-6052. Municipal tax code commission; members; meetings; model city tax code; official copy; review and comment on proposed amendments; annual report A. The municipal tax code commission is established consisting of the director of the department of revenue, or the director’s representative, as an ex officio member without the power to vote and nine members […]
42-6054. Modifications to model city tax code; notice and hearing A. If a city or town adopts the model city tax code, the city or town shall not adopt any modification or amendment to the code unless the city or town holds a public hearing on the proposed action before the modification or amendment becomes […]
42-6055. Authority of municipalities to provide retroactive relief from model city tax code Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code, or amend the effective date for application to any specified class of taxpayers of any provision of such […]
42-6056. Municipal tax hearing office (Conditionally Rpld.) A. A municipal tax hearing office is established. The hearing office shall hear all reviews of petitions for hearing or redetermination under the model city tax code for cities and towns not in the state collection system as of January 1, 2013 and for appeals from supplementary audits […]
